You are a senior accountant for Sapphire Consulting Group, a marketing firm with multiple departments. In your recent work, you came across certain practices that concerned you from an ethical standpoint. Your supervisor, the compliance officer, also mentioned to you that a few employees are not fully adhering to certain rules and regulations. Moreover, your supervisor is concerned that these employees have become too lax in their diligence. To address these concerns, your supervisor has asked you to write an interdepartmental memo that discusses the importance of internal controls and regulatory compliance, as well as best practices for moving forward